TMI Blog2024 (4) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... GSTR 1, GSTR 3B and GSTR 2A returns does not match with GSTR Returns - HELD THAT:- The petitioner asserts that all relevant documents, including invoices raised by the supplier and invoices issued by the petitioner in respect of outward supplies were submitted. The respondent should have examined the application in accordance with Section 54 of applicable GST enactments, the rules framed thereunde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ikanth For the Respondent : Mrs.K.Vasanthamala Government Advocate (Taxes) ORDER An order rejecting an application for refund of unutilised input tax credit is challenged in this writ petition. 2. The petitioner states that he is engaged in the business of manufacturing and supplying cotton yarn out of combed cotton and synthetic stable fibre. On account of the fact that the inputs purchased by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s.K.Vasanthamala, learned Government Advocate (Taxes) accepts notice for the respondent. She points out that the petitioner failed to reply to the notice for rejection or appear before the Officer on 05.01.2024. Consequently, she submits that the respondent was constrained to reject the refund application. 5. On perusal of the impugned order, the following reasons are set out for rejecting the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 7. For reasons set out above, the impugned order is set aside and the matter is remanded to the respondent for reconsideration. The petitioner is permitted to submit additional documents within a period of three weeks from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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